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JIA (Jurnal Ilmiah Akuntansi)
Published by Universitas Pendidikan Ganesha
ISSN : 25274090     EISSN : 25281399     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field of study of Accounting, both in the approach of quantitative research and qualitative research approach. JIA is committed to assisting the dissemination and development of accounting.
Arjuna Subject : -
Articles 10 Documents
 1 
Search results for , issue "Vol 5, No 2: Desember 2020" : 10 Documents clear
Pengaruh Corporate Governance terhadap Pengungkapan Emisi Gas Rumah Kaca dengan Peran Audit Internal sebagai Pemoderasi Grediani, Evi; Yustrianthe, Rahmawati Hanny; Niandari, Nanik
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.28371

Abstract

This study aims at internal audit reasons that moderate the effect of corporate governance on the level of disclosure of greenhouse gas (GHG) emissions. The sample selection technique was purposive sampling of 41 companies listed on the Indonesia Stock Exchange for the period 2015-2018 which made complete sustainable reports so that a total of 164 observations were made. Using multiple linear regression to test the hypothesis, the results of the study found that the proportion of female commissioners, board size and audit committee size significantly affects the disclosure of greenhouse gas emissions. Likewise, the role of internal audit significantly strengthens the influence between corporate governance and disclosure of greenhouse gas emissions. Other results indicate that the proportion of members of the independent board of commissioners and the frequency of audit committee meetings are not able to influence the disclosure of greenhouse gas emissions.
Hubungan Kinerja Lingkungan dan Pengungkapan Tanggung Jawab Sosial terhadap Kinerja Keuangan dengan Feminisme Dewan Direksi sebagai Variabel Moderasi Sejati, Fajar Rina; Zakaria, Zakaria; Aidha, Nur
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.27716

Abstract

This study aims to examine the effect of environmental performance and disclosure of corporate social responsibility on financial performance as moderated by board feminisme. The research sample is a manufacturing company listed on the Indonesia Stock Exchange and also included in the PROPER category for the 2013-2017 period. Sampling using purposive sampling technique, 8 companies were selected as samples, with the number of research data is 40. Data were analyzed using the MRA (Moderated Regression Analysis) method. The results of the study found that environmental performance has a positive effect on financial performance and corporate social responsibility disclosure has no effect on financial performance. Meanwhile, board feminisme weakens the relationship between environmental performance and financial performance, on the other hand, board feminisme strengthens the relationship between corporate social responsibility disclosure and financial performance.
Analyzing Performance of Islamic and Conventional Bank in Southeast Asia: The Firm Size View Serly, Vanica; Septiari, Dovi; Betavia, Ade Elsa
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.28981

Abstract

This paper examines how the firm size of Islamic and Conventional bank different in performance of efficiency, stability and asset quality. The result of the study is aimed to see the extent of Islamic banks compete with conventional banks in the ASEAN context. The type of this research is a comparative study. The data is obtained from 31 conventional banks and 17 Islamic banks in Southeast Asia over the period of 2013-2017. Collected data are analyzed using DEA Analysis, Loan Loss Provision, Loan Loss Reserves and Z_Score. The findings showed that there were differences in efficiency and stability between conventional banks and Islamic banks based on firm size.
Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Manufaktur Indonesia dan Malaysia Cahyono, Dwi; Rachmaniyah, Aulia
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.28852

Abstract

The study aims to analyze and investigate the effect of corporate social responsibility disclosure on the company’s performance and reputation measured by the price stock as well as to compare the level of corporate social responsibility disclosure between manufacturing companies in Indonesia and Malaysia. The research was conducted by selecting of 57 the Indonesia manufacturing company public listed on Indonesia Stock Exchange and 27 the Malaysia manufakturing company public listed on Malaysia Stock Exchange and using annual report in 2016-2018. The sample are determined by using purposived sampling technique. Analysis method used is a simple regression. Comparison of corporate social responsibility disclosure using independent sample t-test showed that there were significant difference between manufacturing companies in Indonesia and Malaysia in Indonesia and Malaysia.
Implementasi Prinsip-Prinsip Tata Kelola yang Baik dan Perannya terhadap Kinerja di Badan Usaha Milik Desa (BUMDes) Sofyani, Hafiez; Ali, Uji Nury Nur Azlin; Septiari, Dovi
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.29053

Abstract

This study aims to investigate the extent to implementation of transparency, responsiveness, professionalism, rule of law, and vision strategies have been implemented and then contribute to performance of Village-Owned Enterprises (BUMDes). This study used on explorative qualitative approach with the interview methods conducted on four Village-Owned Enterprises (BUMDes) in Special Region of Yogyakarta by involving the director, staff, headman, and the local community members as resource. The result of this study found that governance practices with the principles of transparency, responsiveness, professionalism, rule of law, and vision strategies can influence the performance of Village-Owned Enterprises (VOE). This study gives us the knowladge about governance practice literature and its role in efforts to achieve performance in Village-Owned Enterprises.
Dampak Tingkat Perputaran Kas, Perputaran Piutang dan Jumlah Nasabah Kredit terhadap Profitabilitas Susila, Gede Putu Agus Jana
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.29030

Abstract

This study aims to examine the rate of cash turnover, accounts receivable turnover and the number of credit customers on profitability. The population used was 10 LPDs with use sample of 30 data in Negara district in 2016-2018. Data collection methods used in this study were observation and document record. The data analysis technique used in this study were multiple linear regression analysis. Results of the study is cash turnover rate, accounts receivable turnover and the number of credit simultaneously has a significant effect on profitability. Partially, the cash turnover rate has a positive and significant effect on profitability, receivables turnover has a positive and significant effect on profitability,  the number of credit has a positive and insignificant effect on profitability
Pengaruh Adopsi IFRS, Penghindaran Pajak, dan Kepemilikan Manajerial terhadap Manajemen Laba Ayem, Sri; Ongirwalu, Stella Nenden
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.22638

Abstract

This study aims to examine the effect of the adoption of International Financial Reporting Standards (IFRS), tax avoidance, and managerial ownership on earnings management. The population in this study is the LQ45 index companies listed on the Indonesia Stock Exchange as many as 15 sample companies during 2014-2018. Data analysis was performed using multiple linear regression techniques. This test uses STATA version 15. The results show that the adoption of International Financial Reporting Standards and managerial ownership has a negative effect on earnings management, while tax avoidance has no effect on earnings management. The results of this study are supported and strengthened by using the Return on Assets control variable which can affect the independent variable on earnings management
Makna Literasi Keuangan dalam Keberlangsungan Usaha Industri Rumah Tangga Perempuan Bali Indrayani, Luh
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.29858

Abstract

This study aims to reveal the meaning of financial literacy in the sustainability of a home industry business. The method used is qualitative, with a phenomenological approach through the epoche process. The research results reveal that literacy as financial information and knowledge is the basis for financial management in an effort to improve business so that it can survive and even develop in various market activities. The theoretical implication of financial literacy has a big role in financial management, the use of financial products and services for income distribution in the economic field. Practically, this research can be used as a material consideration for business owners to enrich their knowledge and financial information as a basis for increasing business sustainability in order to have competitiveness so as to contribute to economic development. Financial literacy attainment as the basis for business financial management in realizing business prosperity
Board Diversity dan Kualitas Laba: Studi pada Perusahaan Manufaktur di Indonesia Irwansyah, M. Rudi; Vijaya, Diota Prameswari; Tripalupi, Lulup Endah
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.29513

Abstract

This study aims to determine the effect of board diversity which includes gender diversity, foreign diversity and age diversity partially and simultaneously on the earnings quality in manufacturing companies listed on the Indonesia Stock Exchange. Later, this study provide the importance of the diversity of the board of directors in the company. Sample in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2018 using a purposive sampling technique. The number of samples in this research were 150 companies. Analysis of the data in this research using multiple regression analysis. The results showed that gender diversity, foreign diversity, and age diversity had no effect either partially or simultaneously on the quality of company earnings. This is because the irrational proportion of the board of directors as the cause of the insignificant influence of gender, foreign nationality and board of directors age 40-45 on earnings quality.
Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Diamond Dewi, I Gusti Ayu Ratih Permata; Pertama, I Gde Agung Wira
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.25949

Abstract

Academic cheating behavior is the seeds of bigger cheating practices in the future because it can cause more serious problems, such as violations of professional ethics or the occurrence of crimes. This study aims to analyze the influence of fraud risk factors based on the Fraud Diamond perspective, namely pressure, opportunity, rationalization, and competence on the accounting student academic fraud behavior. Data were collected using a questionnaire on 385 accounting students at universities in Bali Province. The data analysis technique used in this research is descriptive statistical analysis and hypothesis testing using multiple linear regression analysis. The results of the study provide evidence that the factors of pressure, opportunity, rationalization, and ability have a positive effect on academic fraud behavior in accounting students.

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